9911796707
TMI Blog2010 (10) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... ave intention to clear these goods without payment of Central Excise duty - The mere allegation is that the goods were not entered in their statutory record - As the appellant explained satisfactorily why the statutory record could not be produced during investigation, the goods cannot be held liable for confiscation - Accordingly, the confiscation of goods is set aside - With regard to penalty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well as semi-finished goods in the factory. The appellants were asked to produce the statutory record which was produced by them after 15 days of the visit on 22nd September, 2006. On verification of the record, the raw material entered in their record was found but the finished goods were not accepted by the lower authorities holding that the same were not entered in their statutory records at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty imposed by the lower authorities are not warranted. On the other hand, learned DR reiterated the impugned order. 4. Heard both the sides. After considering the submissions made by both the sides, I find that it is an admitted fact by both the sides that the factory of the appellant was closed till 4-9-06 and production started on 5-9-06 and thereafter on 7-9-06, the preventive office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made out whether the appellant have intention to clear these goods without payment of Central Excise duty. The mere allegation is that the goods were not entered in their statutory record. As the appellant explained satisfactorily why the statutory record could not be produced during investigation, the goods cannot be held liable for confiscation. Accordingly, the confiscation of goods is set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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